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Nowadays to establish transparent accounting standards is very important internationally. The Transparency of accounting is also basic element for getting potential investors. But accountant profession of small companies has difficulties on establishing complicated accounting documents. Therefore many countries make effort to establish simplified accounting standards for small companies. In the year of 2009, germany has simplified accounting standards for small companies for the first time. And germany has also simplified accounting standards for small companies once more in 2012. The korean ministry of justice has also announced the accounting standards for small companies on 1st Feb. 2013. The new contents has following characteristics: minimized quantity, simplification of accounting dealing with methods, allowance of applying the corporate tax law, introduction of acquisition cost basis, preparing the financial statements, mitigation of preparing methods of the financial statements. Germany has also introduced new regulations to lighten the load of accounting for small companies. Germany has also tried to lower the cost of accounting for small companies. We should also try to lower the cost of accounting.
This article studies the accounting standards for small companies not only in germany, but also in korea. The author analysed the reformed contents in germany, especially in the years of 2009 and 2012. The author has suggested that we should further try to get better and simplified legal system on accounting for small companies.
This article studies the accounting standards for small companies not only in germany, but also in korea. The author analysed the reformed contents in germany, especially in the years of 2009 and 2012. The author has suggested that we should further try to get better and simplified legal system on accounting for small companies.
#국제회계기준
#일반기업회계기준
#중소기업회계기준
#회계의 투명성
#투자유치
#적정한 회계제도
#회계간이화
#재무제표작성
#취득원가주의
#international accounting standards
#accounting standards of general companies
#accounting standards of small companies
#transparency of accounting
#soliciting foreign investment
#appropriate accounting system
#simplification of accounting
#preparing the financialstatements
#acquisition cost basis
목차
Ⅰ. 머리말
Ⅱ. 한국의 중소기업회계기준
Ⅲ. 독일의 중소기업회계 관련 입법
Ⅳ. 비교검토와 시사점
Ⅴ. 맺음말
참고문헌
〈Abstract〉
참고문헌 (19)
참고문헌 신청
1. [보고서] - 권재열 / 2011 / 국제회계기준에 부합하는 상법 회계제도 정비를 위한 개선연구
2. [학술대회논문] - 김광윤 / 2012 / 상법상 중소기업회계기준(안)의 주요내용 검토 / 상법상 재무구조의 주요 쟁점과 법적 과제
3. [단행본] - 김정호 / 2012 / 회사법 / 법문사
4. [단행본] - 심영 / 2013 / 주식회사의 회계, In 주식회사법대계 Ⅲ / 한국상사법학회
5. [학술지(정기간행물)] - 심영 / 2009 / 우리나라 회사회계제도의 현황과 발전방향 / 상사법연구 28 (3) : 349 ~ 376
2. [학술대회논문] - 김광윤 / 2012 / 상법상 중소기업회계기준(안)의 주요내용 검토 / 상법상 재무구조의 주요 쟁점과 법적 과제
3. [단행본] - 김정호 / 2012 / 회사법 / 법문사
4. [단행본] - 심영 / 2013 / 주식회사의 회계, In 주식회사법대계 Ⅲ / 한국상사법학회
5. [학술지(정기간행물)] - 심영 / 2009 / 우리나라 회사회계제도의 현황과 발전방향 / 상사법연구 28 (3) : 349 ~ 376
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UCI(KEPA) : I410-ECN-0101-2014-360-002751837